The module is designed to enable students to understand a range of legal and policy issues that arise in connection with the organisation and operation of tax administrations and the design and implementation of tax procedures. It will consider the functions of and organisational models for tax administrations; legal, regulatory and policy issues in the design of tax procedures; approaches to compliance and enforcement; tax procedure and taxpayer rights; and tax dispute resolution and prevention mechanisms. It will also examine case studies of tax administration and tax procedure reform.
15 credits